Fajgelbaum, Pablo D.; Khandelwal, Amit - National Bureau of Economic Research - 2024
Section 321 of the 1930 Tariff Act allows up to $800 in imports per person per day to enter the US duty-free and with minimal customs requirements. Fueled by rising direct-to-consumer trade, these "de minimis" shipments have exploded yet are not recorded in Census trade data. Who benefits from...